Accounting Commons^™

Auditing Standards Board (Asb) Meeting, October 25-26, 2011, New York, Ny; Highlights (Asb) Meeting, October 25-26, 2011, American Institute Of Certified Public Accountants. Auditing Standards Board

Association Sections, Divisions, Boards, Teams

No abstract provided.

Fall Meeting Of Council Of The American Institute Of Certified Public Accountants, October 17-19, 2011, Phoenix, Arizona, American Institute Of Certified Public Accountants. Council

Association Sections, Divisions, Boards, Teams

No abstract provided.

Predictions For Protection: A System To Measure And Detect Asset Bubbles, Knowledge@Smu

Knowledge@SMU

Millions of lives can be ruined with the bursting of economic bubbles. Just in the past two decades alone, the world has had the misfortune of witnessing two such incidents; first with the dot-com burst, and then most recently, with the housing and sub-prime crisis that led to a global recession. While there is reportedly no cure for the greed, economists have made strides to identify and predict bubbles – thereby paving the way for institutional stopgaps that could well prevent a financial crisis.

History Presentations At The American Accounting Association 2011 Annual Meeting And Conference

Accounting Historians Notebook

History Presentations at the American Accounting Association 2011 Annual Meeting and Conference

Before And After Luca Pacioli: June 17-19, 2011 , Sansepolro, Italy

Accounting Historians Notebook

Conference Organizers: Centro Studi “Mario Pancrazi”: Associazione Senza Fini di Lucro per la Valorizzazione della Cultura delle Matematiche, Spanish Association for Accounting and Business Management: Accounting History Commission, Società Italiana di Storia della Ragioneria

Minutes Business Meeting Academy Of Accounting Historians, August 7, 2011 Denver, Colorado, Stephanie D. Moussalli

Accounting Historians Notebook

MINUTES Business Meeting Academy of Accounting Historians 2011 Annual Conference of the American Accounting Association August 7, 2011 • Sheraton Denver Downtown, Denver, Colorado

Former Academy Officers Lead North American Accounting Associations; Changes In Accounting History Journals

Accounting Historians Notebook

Gregory Waymire, 2010 President and current Trustee of the Academy, was elected to lead the American Accounting Association (AAA) as President for the AAA 2011-2012 fiscal year. Vaughan Radcliffe, former Trustee of the Academy, was elected to lead the Canadian Academic Accounting Association (CAAA) as President the 2011-2012 CAAA fiscal year

The Bookstore Is Open Online Sale Of Book Donations, Bob Russ

Accounting Historians Notebook

The Academy has sold used books in a silent auction at the Academy national meetings. These books are now available for sale online. These books are being sold through Amazon.

World Congress Phd Seminar: Conducting And Critiquing Research In Accounting History

Accounting Historians Notebook

Seminar Participants: Patrizia Torrecchia, Sonia Granado Suarez, Christiana Dankwa, Tom Tyson, Manu Sehgal, Angélica Vasconcelos, and Michelle Hong (Group photograph)

Ole Miss Accountant – Fall 2011, University Of Mississippi. School Of Accountancy

Ole Miss Accountant

Cover story: Trailblazing alumna inducted into school’s Hall of Fame

The Third Accounting History International Emerging Scholars´ Colloquium (3ahiesc )

Accounting Historians Notebook

The third Accounting History International Emerging Scholars´ Colloquium (3AHIESC) was recently held in Paris during 8-10 July 2012. The third event in the series built upon the success of the previous two colloquiums held respectively in Siena, Italy and Vallendar, Germany. Attended by sixteen emerging scholars from a total of seven different countries, the colloquium was hosted at the SKEMA Business School, Parisian campus at La Défense within the major business district of Paris.

Reflections On The Remarkable Life Of Elmer Staats (1914-2011), Donald E. Tidrick

Accounting Historians Notebook

Staats was the fifth Comptroller General of the United States, appointed by President Lyndon Johnson in 1966, serving to the end of his 15-year term in 1981. Staats passed away on July 23, 2011, at the age of 97.

Accounting Historians Notebook, 2011, Vol. 34, No. 2 (October) [Whole Issue]

Accounting Historians Notebook

Historians notebook, 2011, Vol. 34, no. 2

Calls For Papers And Other Announcements

Accounting Historians Notebook

Accounting Historians Notebook - Call for papers; 5th Workshop in Accounting History, Lisbon, November 9, 2012; 18TH CONFERENCE ON ACCOUNTING AND MANAGEMENT HISTORY La Rochelle • March 28 - 29, 2013; III International Conference on Luca Pacioli in Accounting History; III Balkans and Middle East Countries Conference on Accounting and Accounting History; CALL FOR PAPERS INTERNATIONAL SCIENTIFIC CONFERENCE SOKOLOV READING; Introduction of the 8th Annual Conference of Accounting History Committee of the Accounting Society of China（2013; The seventh Accounting History International Conference; The fourth Accounting History International Emerging Scholars’ Colloquium; Accounting History - Call for papers; Academy of Accounting Historians …

Phd Syllabus Of Seminar In Accounting History, Gary John Previts

Accounting Historians Notebook

WEATHERHEAD SCHOOL OF MANAGEMENT CASE WESTERN RESERVE UNIVERSITY ACCT 601 SEMINAR SYLLABUS (Subject to amendment) Development of Accounting Thought — PreClassical, Classical and Contemporary Periods

Selected Accounting History Conference Presentations For 2012

Accounting Historians Notebook

13th World Congress of Accounting Historians, program; History Presentations at the American Accounting Association 2012 Annual Meeting

Accounting Historians Notebook, 2012, Vol. 35, No. 2 (October) [Whole Issue]

Accounting Historians Notebook

October issue

Cpa Client Bulletin, October 2011, American Institute Of Certified Public Accountants (Aicpa)

Newsletters

No abstract provided.

Academy Business Meeting In Washington, Dc — August 5, 2012, Stephanie D. Moussalli

Accounting Historians Notebook

MINUTES Business Meeting Academy of Accounting Historians at the 2012 Annual Conference of the American Accounting Association Gaylord National Hotel, Washington, D.C. Room: Maryland 1, Level 2 August 5, 2012 7:00 – 8:00 PM

Academy Presents Accounting History Boot Camp At American Accounting Association National Meeting In Washington, Dc

Accounting Historians Notebook

On Sunday, August 5, 2012, members of the Academy presented a workshop entitled “Accounting History Boot Camp: How to Conduct Research in Accounting History” at the national meeting of the AAA. This CPE session had nearly 30 people in attendance and was a good lead-in to the annual ice cream social that was sponsored by the Academy on Sunday evening

Selected Accounting History Conference Presentations For 2011

Accounting Historians Notebook

2011 Academy of Accounting Historians Research Conference Modern Perspectives of Accounting History: 125 Years of the American Institute of JUNE 2-4, 2011 • COLLEGE PARK, MARYLAND, USA

Report On The 13th World Congress Of Accounting Historians, Newcastle Upon Tyne, 17-19 2012, Academy Of Accounting Historians, Ace Mccollum-Oldroyd

Accounting Historians Notebook

Picture of David McCollum-Oldroyd

Academy Of Accounting Historians Award Presentations

Accounting Historians Notebook

Jim McKinney presents 2011 Hourglass Award to Oktay Güvemli;

Tom Tyson presents the 2011 Innovation in Accounting History Education Award to Bob van den Brand, Eddy Cardinaels, Gert Jan Luijten, Ivo van Amelsfoort and Edith Leung, all of Tilburg University; 2012 Academy President Joann Noe Cross presents the 2011 Past President Plaque to 2011 Past President Jim McKinney Joann; Joann Noe Cross presents the 2011 Accounting Historians Journal Best Paper Award to Jesse Dillard; Includes pictures

Cpa Client Tax Letter, October/November/December 2011, American Institute Of Certified Public Accountants (Aicpa)

Newsletters

No abstract provided.

Board Reputation And Financial Reporting Quality, Dan Segal

Research Collection School Of Accountancy

This study uses a new measure of board reputation that is based on the market value of other companies on which board members serve, and examines whether board reputation has a causal effect on monitoring as reflected in financial statement reporting quality. A negative causal effect is expected if reputable directors are ineffective monitors because they are too busy or they choose to cater to management, whereas a positive causal effect is expected if reputable directors are more experienced and subject to significant reputation penalties in the case of a financial reporting failure. An alternative explanation is that reputation does …

A Visualization Of Teaching The Indirect Method For Computing Cash From Operations, Poh Sun Seow

Research Collection School Of Accountancy

The Statement of Cash Flows (SCF) complements the Statement of Financial Position and the Statement of Comprehensive Income by explaining where the cash came from (cash receipts) and how the cash was spent (cash payments) (Harrison Jr. et al. 2011; Powers and Needles Jr. 2010). International Accounting Standard (IAS) 7 requires companies to classify cash flows during the accounting period according to operating, investing and financing activities (International Accounting Standards Board 2010). IAS 7 also requires companies to report net cash flows from operating activities using either the direct method or the indirect method (International Accounting Standards Board 2010).

Most …

Decision Support Systems For Strategic Dispute Resolution, Anurag Agarwal, Sridhar Ramamoorti, Vaidyanathan Jayaraman

Faculty Articles

Disputes and lawsuits are quite common in business and are often a source of significant liabilities. We conjecture that measurement challenges and lack of adequate analysis tools have greatly inhibited the ability of the General Counsel's offices in selecting the best mode for the resolution (i.e. litigation vs. out-of-court settlement) of business conflicts and disputes. Easily quantified direct costs (e.g., out-of-pocket expenses related to pursuing and defending against litigation) tend to be considered, whereas the more difficult-to-quantify indirect risks and costs (e.g., damaged relationships with customers and potential alliance partners, including reputational harm) which may be quite significant, tend to …

Intangible Investments And The Pricing Of Corporate Sga Expenses, Rongbing Huang, Gim S. Seow, Joe S. Shangguan

Faculty Articles

This study examined whether the market fully prices the reported Selling, General, and Administrative (SGA) expenses when this item includes an intangible investment component. For a sample of intangible investment-intensive firms, we showed that their SGA expenses benefit future operating performances. Evidence suggests some degree of market inefficiency in the pricing of SGA expenses and the intangible investment component. Furthermore, the financial analysts do not appear to appreciate fully the future benefits of the component in their earnings forecasts. Finally, the pertinent disclosures in firms’ annual reports are so inadequate as to attenuate the market mispricing, suggesting a significant room …

The Impact Of Ifrs On Accounting Quality In A Regulated Market: An Empirical Study Of China, Chunhui Liu, Lee J. Yao, Nan Hu, Ling Liu

Research Collection School Of Computing and Information Systems

As more countries consider the adoption of International Financial Reporting Standards (IFRS) that are based on practices prevalent in the English-speaking countries with free markets, it’s increasingly important to understand the impact of IFRS on countries of different institutional, economic, and political environments. This article reports a study that examines the impact of IFRS on accounting quality in a regulated market, China, where new substantially IFRS-convergent accounting standards became mandatory for listed firms in 2007. Accounting quality is examined for the period 2005 to 2008 with only firms mandated to follow the new standards. The empirical results generally indicate that …

Omnibus Proposal, Aicpa Professional Ethics Division, Interpretations And Proposed Deletions Of Ethics Rulings, September 23, 2011, Comments Are Requested By November 23, 2011; Exposure Draft (American Institute Of Certified Public Accountants), 2011, September 23, American Institute Of Certified Public Accountants. Professional Ethics Executive Committee

Exposure Drafts, Comment Letters, and Statements of Position

No abstract provided.